https://techcrunch.com/2022/09/02/a-complete-guide-to-the-new-ev-tax-credit/

Tucked inside the massive Inflation Reduction Act of 2022 that was signed into law in August is a complex set of requirements around which EVs and other clean vehicles do and do not qualify for a $7,500 EV tax credit. Tl;dr not all new EVs or other clean vehicles (and even used ones) are created equally in the eyes of Congress and President Biden, who signed the bill into law.

The Inflation Reduction Act covers a lot, including a number of climate and energy provisions. It also amends the Qualified Plug-in Electric Drive Motor Vehicle Credit (also known as IRC 30D), which gave consumers up to $7,500 in tax credits for buying a battery electric vehicle and certain plug-in hybrid vehicles. This reworked law, now called the Clean Vehicle Credit, includes a reduced $4,000 credit for used EVs and adds other clean vehicles in the mix such as “qualified fuel cell vehicles.”